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[House  of  Representatives,  No.  24.] 

IN  CONGRESS— August  23,  1862,  read  first  and  second  times,^ 
referred  to  Special  Committee  on  War  Tax,  and  350  copies  ordered  to 
be  printed. 

By  Mr.  Dupre.] 


^    AN  ACT 
To   provide   for  the   Compensation  of  Collectors  of  the  War 
Tax   in  States   which   have  assumed,  and  provided  for,  the 
payment  thereof,  and  for  other  purposes. 

1  Section  1 .   The  Congress  of  the  Confederate  States  of 

2  America  do  enact,  That  District  Collectors  of  the  War 

3  Tax,  in  those  States  which  have  paid,  or  have  assumed 

4  the  payment  of,  said  tax,  in  conformity  to.  the  24th  Sec- 

5  tion  of  the  Act  entitled  "An  Act  to  authorize  the  issue  of 
G     Treasuiy  Notes,  and  to  provide  a  War  Tax  for  their  re- 

7  demption,"  approved   August  19.  1861,  and  such  Asses- 

8  sors  as  shall,   with  the  sanction  of  the  Secretary  of  the 

9  Treasury,  have  performed  Collectors'  duties,  in  further- 
10     ance  of  Section  7  of  the  Act  approved  December  19th, 


11  1861,  and  entitled  "An   Act  furtlier   supplementary  to 

12  An  Act  to  authorize  the  issue  of  Treasury  Notes,  and  to 

13  provide  a  War  Tax  for  their  redemption,"  shall  be  enti- 

14  tied   to   the   following   compensation   in  full  payment  of 
16  their  services  : 

16  1.  For  recording  lists  and  assessments,  in  conformity 

17  to  Section  12  of  the  Instructions  of  the  Secretary  of  the 

18  Treasury,  of  September  28th,  1861,  ten  cents   for  every 

19  taxable  person  included  in  the  record. 

20  11.   For  supervising    and    instructing  Assessors,    and 

21  hearing  and  determining  appeals,  or  applications  for  the 

22  reduction  of  a  double  tax,  and  adjusting  the  same  on  the 

23  record,  in  conformity  to  Section  9th,    of  the  Act  of  Au- 

24  gust  19,    1861,  and   instructions   in  pursuance   thereof. 

25  three  dollars  per  day,    including  office  hire  and  station- 
28  ery  :  Provided,  That  in  no  case  shall  the  time  allowed 

27  exceed  sixty  days. 

28  111.  For  furnishing  "  correct  and  accurate  lists,"  as  re- 

29  quired  by  the  10th  Section  of  said  Act  of  August  19th, 

30  1861,  and  the  instructions  of  the  Secretary  of  the  Trea- 

31  sury  and  the  Chief  Collector,  ten  cents  for  every  person 

32  included  in  said  lists  and  the  recapitulations  thereto  an- 


3 

6  iiexed  ;  together  with  a  commission  on  the  correct  amount 

7  of  tax,  of  one-fourth  of  one   per  cent,  on  fifty  thousand 

8  dollars  or  less,  and  one-eighth  of  one  per  cent,  on  sums 

9  beyond  that  amount. 

1  Sec.  2.  That  the   accounts   of  District  Collectors  and 

2  Assessors,  acting  as  sucli.  shall  be  made  in  such  form  as 
8  the  Secretary  of  the   Treasury   shall  prescribe,   and   be 

4  certified  and  approved  by  the   appropriate  Chief  Collec- 

5  tor:  and  that  any  payment  made,  or  to  be  made,  to  Dol- 

6  lectors  under  and  by  virtue  of  the  Act  entitled  ''An  Act 

7  to  authorize  the  Secretary  of  the   Treasury  to  pay  Dia- 

8  trict  Collectors  in  certain  cases,"  approved  April  1 1th, 

9  1862,  shall  be  deemed  a  payment  on  account  of  the  com- 

10  pensatio]!   provided   in   the   first  Section  of  the  present 

1 1  Act. 

1  Sec.  3.  That  on  the   certificate  of  the  Chief  Collectot- 

2  that  any  District  Collector  or  Assessor  has  departed  this 

3  life,  the  Secretary  of  the  Treasury  be.  and  he  is  hereby, 

4  authorized  to   cause  payment   for  the  services  rendered 

5  in  such   Collector's   or  Assessor's  district,  to  be  made  to 

6  the  heirs,  legal  representatives  or  assigns,  and  the  official 

7  substitute  of  the  deceased,  respectively,  in  such  proper- 


4 

8  tions  as  he  shall  deem  just  and  conformable  to  the  intent 

9  of  tlie  first  and  second  Sections  of  the  present  Act. 

1         Sec.  4.  That  before  approving  any  District  Collector's 

.  2  or  Assessor's  account  for  compensation   under   this  act, 

•  ;>  the  Chief  Collector  shall  carefully  examine  the  lists   re- 

4  turned    to   him   under  the    tentli  section  of   the  Act  of 

5  August  19th^  1861,  and  correct,  or  cause  to  be  corrected, 
f)  all  apparent  defects  or   omissions    in  said    lists,  or    any 

■7  errors   in   the   extensions  and   additions   therein,  and  so 

8  amend  said  lists,  on  proper  evidence,  as  to   make  them 

0  conform  to  the  acts  of  Congress  and  the  instructions  of 

10  the  Secretary  of  the  Treasiuy  :   and  that  for  such  extra 

11  services,  and  "the  perfecting  of  the  returns,''  in  further- 

12  ance   of   section  seventh   of  the  Supplementary  Act  of 

13  December  19th  1861, "^^  he  shall  be  entitled  to  three  dol- 
1  4  lars  for  every  hundred  persons  included  in  liis  collated 
lo  list  reported  to  tlie  Treasury  Department. 

1  Sec.  5.    That  the  Receivers   under  the  Sequestration 


*  Or  [see  page  14  (N.  B.)  of  explanations]  he  shall  be  entitled  to 
a.  commission  of  ten  per  cent,  on  the  full  amount  of  tax  added,  by 
such  correction  and  amendments  to  the  original  amount  reported  by 
the  District  Collectors. 


2  Act  shall,  within  thirty  days  after  being  thereto  required, 

8  make  returns  to  the  Chief  Collectors  in   their  respective 

4  States,  of   all    taxable   property  in    their   possession    or 

5  under  their  control  at  any  time   smce  the    1st  October, 
f)  18G1,  showing  tln^  nature  or  chaiactei"  of  such  proj)erty, 

7  when  and  by  whonv  the  same  was   surrendered   or   re- 

8  ported,  an<l   itstsituation.  condition   and  value  on  tlie  1st 
I)  Octo])er.  1861,  or  at  the  time  of  its  surrender  :  and.  on 

10  the  receipt  of  said  returns,  the  Chief  Collectors  shall  col- 
li lect  them  in  proper  form  and  compare  them  with  the 
12  assessment  lists  in  their  })OssessioM,  and  make  such  I'eport 
lo  thereon  to  the  Secretary  of  the  Treasury  as  will  further 
14  the  enforcement  of  the  s<n'ei-al  Acts  relating  to  the  War 
lo  Tax,  arid  the  "Act  in  relation  to  taxes  on  property  which 
16  has  been,  or  which  is  liable  to  be,  sequestered  as  the 
IT  property  of  alien  enemies,"  approved  December  2:'>.  1861. 

1  Skc.  6.  That  the  time  allowed  for  the  rendition  of  final 

2  reports  from  the  (^hief  Collectors  be  extended  to  the  first 
:->  day  of  October  next,  or  sucli  fuilher  time  as  the  Se^re- 
4  tary  of  the  Treasury  shall  prescribe. 


HolUnger  Corp. 
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